Despite campaign promises, the executive's room for manoeuvre is tightening. Even before he was elected president, he entered the Élysée Palace to implement a massive tax credit.
Between 2017 and 2022, there were 50 billion in tax cuts, half of which for households. The replacement of the wealth tax (ISF) by the real estate wealth tax has been effective. An evaluation committee on capital tax reforms, led by France Strategy, estimates in an evaluation report that capital tax reform has been a success.